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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts, Settlements & Estates Manual: recent changes

Below are details of the amendments that were published on 08 June 2011 (see the update index for all updates)

Page Details of update  
TSEM1000 New Guidance at TSEM9000 has been added to the main table of contents  
TSEM9000 A new contents page for guidance on ownership and income tax has been added  
TSEM9800 to TSEM9878  New guidance on property held jointly by married couples or civil partners has been published